PAM. 

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r  i  J  i  a  '■  j  l  t  r  , .  ■'  f  '4.1  *j  Jl  1  <  J  .  »  J  J  U  J  I  . . 

Additional  Details 


J  3  f  iJ  :j<1 

ON 


“The  Way  It  Works;  or,  The  Tithing  System  Tested.” 


BY  J.  W.  MAGRUDER, 


Pastor  of  St.  Paul's  M.  E.  Church ,  Springfield,  O. 

■  t it  tdiT jr*  on  ii  j .  .7  sJoifinoo  fooRjc  h;.  ■  nr.v 

HEN  William  G.  Roberts,  now  treas- 


“  "  urer  of  Wesley  Chapel,  Cincinnati,  O., 
first  conceived  the  idea  of  bringing  “the 
whole  tithe  ”  (Revised  Version)  into  the 
storehouse,  he  little  dreamed  “whereunto 
this  would  grow.”  The  movement  through¬ 
out  the  churches  has  assumed  such  propor¬ 
tions  as  to  indicate  a  revolt  against  the  im¬ 
poverishing  methods  of  church  finance  so 
aptly  described  by  “  Pansy  ”  in  The  Pocket 
Measure. 

A  step  in  advance  had  already  been  taken 
in  Old  Wesley  by  the  organization  of  a 
“Christian  Stewards’  League  ”  according  to 
the  well-known  plan  of  “  A  Layman,”  310 
Ashland  Avenue,  Chicago,  and  twenty-seven 
members  signed  the  League  Pledge,  agree¬ 
ing  to  devote  “a  proportionate  part”  of 


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their  income — “not  less  than  one  ftenth — 
to  benevolent  and  religious  purposes.”  The 
influence  of  this  League  was  educational 
and  wholesome,  but  its  results  were  scatter¬ 
ing,  and  it  proved  to  be  utterly  inadequate 
for  putting  the  work  of  God  on  such  a  solid 
footing  as  has  since  made  that  historic  sanc¬ 
tuary  a  stronghold  in  the  heart  of  the  great 
city,  and  an  abounding  source  of  revenue  for 
local  and  general  benevolences. 

The  more  excellent  way  which  was  after¬ 
ward  adopted  conflicts  with  no  other  finan¬ 
cial  methods;  it  either  supplements  or  super¬ 
sedes  them.  There  is  no  disposition  on  the 
part  of  those  who  regard  it  as  a  matter  of  con¬ 
science  to  force  it  upon  the  consciences  of 
others.  Some  may  regard  it  only  as  a  matter 
of  expediency.  “  Let  every  man  be  fully 
persuaded  in  his  own  mind.”  But  for  those 
who  desire  to  “learn  the  truth  by  doing  it,” 
the  opportunity  is  given  to  bring  the  whole 
tithe  into  the  storehouse  and  prove  the 
Lord  of  Hosts,  whether  he  will  not  pour  out 
a  flood  of  temporal  and  spiritual  blessings. 
The  alternative  choice  between  the  new  and 
the  old  way  commends  itself  to  tither  and 
nontither  alike,  so  that  in  the  writer’s  pres¬ 
ent  charge  the  motion  to  incorporate  the 
tithing  system  into  the  financial  plan  of  the 
church  was  made  by  a  nontither,  and  unan- 


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imously  adopted  by  an  official  board,  only 
two  of  whose  members  expected  to  subscribe 
to  the  tithe-covenant.  ^ 

A  good  method  of  getting  the  matter  be¬ 
fore  the  people  is,  first,  by  a  sermon;  then, 
if  the  official  board  adopts,  by  means  of  a 
printed  statement  containing,  an  outline 
both  of  the  tithing  system  and  of  the,subr 
scriptipn  plan,  and  accompanied  by  a  tithe 
and  a  subscription  card  for  each  member  to 
make  choice  between  the  two  and  register 
his  decision.  But  this  expense  of  printing 
is  not  indispensable.  The  only  actual  re¬ 
quirement  is  a  substantial  blank-book,  large 
enough  not  to  be  easily  overlooked  or  lost, 
in  which  is  written,  for  the  signature  of  each 
one  who  agrees  to  tithe,  a  covenant  in  sub¬ 
stance  as  follows:  jj  - 

We,  the  undersigned  members  of  — - - 

Church,  hereby  agree,  in  the  presence  of  God 
and  with  one  another: 

cgnnano  non#  ‘»i£rn  oj  gfinidsb  sTontit  tcrfj 

1.  That  we  will  tithe  our  income.  , 

*  * ' ''  J 

2.  That  at,  the ;  end  of  each  week,  we  will 
take  our  tithe — that  is,  one  tenth  of  our  in¬ 
come  from  wages,  salary,  profits,  rents,  in¬ 
terest,  inheritance,  or  other  resources — bal¬ 
ance  our  accounts  with  the  Lord  in  our  pri¬ 
vate  tithe-books,  inclose  the  money  in  a 
weekly  envelope,  without  inscribing  thereon 


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our  names  or  the  amounts  contained  therein, 
and  deposit  same  ih  the  collection  at  the 
next  Sunday  service. 

3.  That  this  money  shall  be  divided  by 
the  pastor  and  official  board  proportionately 
between  “  the  support  of  the  Gospel  ”  and 
“  the  various  benevolent  enterprises  of  the 
Church.” 

-  r  f  ,■  >  1 1  Jf  h  i  *  r  \  • 

4.  That  having  entered  into  this  covenant, 
we  will  not  be  under  obligation  to  sign  any 
additional  subscription  or  pledge  for  any 
church  work  or  benevolence.  Our  dues  to 
any  of  the  authorized  church  organizations 
to  which  we  may  belong  will  be  paid  by  the 
church  treasurer  out  of  the  tithe-money  on 
written  orders  signed  by  ourselves.  But  in 
case  we  make  additional  contributions  “ac¬ 
cording  as  the  Lord  hath  prospered  ”  us, 
they  will  be  regarded  as  free-will  or  thank 
offerings.  And  for  this  purpose  the  church 
treasurer  will  keep  a  separate  account,  so 
that  tithers  desiring  to  make  such  offerings 
may  do  so,  and  have  the  privilege  of  direct¬ 
ing  how  the  money  shall  be  used. 

5.  That  for  any  matters  not  herein  pro¬ 
vided  the  pastor  and  the  official  board  are 
empowered  to  act  for  the  best  interests  of 

the  Church  and  the  Kingdom. 

n  m  venom  oifj  oaobni  ^dood-orLh  etsv 

The  private  tithe-book  above  referred  to 


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may  be  kept  as  an  ordinary  account,  or  as 
follows: 

-  '  /:orfr,'  ‘io  '1200  3ilj  ?Mi>\  Sllli;  -|  t 


Date 

Income 

dim  otni 

Tithe 

ttKvu,  a 

Free-will  Offerings 

mJriy-'  grfjntr : 

r  Aii  di 

*■’  ri-  ■  J‘J  ii  fi  • 

>T':|  hi  sit  , 

/  r  __  . 

[  i  ,  ff  >  *-i  i  ;  1  (  v 

.!  ff:  rf}  *.w 

nerfo  oj 

i  i  1  j  y  1  1  1  *1  !  :  I )  ( J  f  I  } 

The  tithes  and  offerings  should  be  put  in  a 
separate  place  to  be  kept  safe  and  sacred 
until  required. 

The  tithe  is  to  be  reckoned  as  one  tenth 
of  wages  or  salary,  less  the  cost  of  tools  or 
other  necessary  equipments;  one  tenth  of 
profits,  rents,  interest,  inheritance,  or  other 
resources,  less  taxes,  repairs,  clerk  hire,  and 
similar  business  expenses.  Personal  and 
family  expenses  are  to  be  paid  out  of  the 
nine  tenths  after  tithing,  not  out  of  the  ten 
tenths  before  tithing.  The  wife  or-  child 
with  no  income  tithes  gifts  or  allowances. 
The  business  man  who  cannot  estimate  his 
exact  net  income  either  approximates  the 
amount  or  tithes  every  dollar  taken  from 
his  cash  drawer  for  personal  or  family  ex- 
penses,  and  at  his  annual  invoice  debits  or 
credits  himself  according  as  he  has  under¬ 
paid  70r;  overpaid  his  tithe.  The  farmer 
tithes:all  the  money  received  for  his  products, 


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the  fair  cash  value  of  all  his  family  consumes, 
and  the  cash  value  of  all  he  obtains  by  bar¬ 
ter  or  exchange,  less  the  cost  of  labor,  nec¬ 
essary  implements,  repairs,  and  taxes,  except 
taxes  on  land  which  is  held  for  speculation. 

The  tithing  system  goes  into  effect  in  a 
church  as  soon  as  one  member  has  adopted 
it.  Others  will  follow.  Nontithers  desir¬ 
ing  during  the  year  to  change  from  the  sub¬ 
scription  plan  should  sign  the  tithe-covenant 
at  once,  but  not  begin  to  put  their  tithe 
money  into  unmarked  envelopes  until  after 
they  have  paid  the  amount  still  due  on  their 
subscriptions,  and  squared  their  accounts 
witb  the  church  treasurer. 

The  relative  amount  of  tithe  money  which 
the  pastor  and  officials,  appropriate  for  the 
support  of  the  Gospel  and  the  various  benev¬ 
olent  enterprises  will  varydrom  year  to  year. 
One  church  begins  by  paying  seven.t-y-five 
cents  out  of  every  dollar  to  current  expenses, 
and  twenty-five  cents  tp;  benevolences;  an¬ 
other  pays  forty-two  and  a  half  cents  to  cur¬ 
rent  expenses,  fifteen  cents  to  4  repair  and 
improvement  fund,  and  forty-two  and  a  half 
cents  to  benevolences;  and  another,  thirty- 
three  and  a  third  cents  to  currept  expenses, 
and  sixty-six.  and  tw.o  thirds  cents,  to  benevo¬ 
lences.  A$  the  number  of  dithers  grqws  and 
the  receipts  increase  the  relative  amoupt  ap- 


propriated  to  benevolences  will  steadily  rise, 
until  there  is  enough  and  to  spare  for  “outside 
demands.”  Besides  the  eight  General  Con¬ 
ference  benevolences,  and  the  two  Woman’s 
Missionary  Societies,  there  will  be  surplus 
money  for  local  and  interdenominational 
enterprises  and  charities.  The  people  of  our 
own  denomination,  with  an  annual  income 
estimated  by  the  bishops  at  $500,000,000, 
will  then  discover  that  the  tithing  system, 
instead  of  being  a  scheme  for  raising  money 
for  struggling  churches,  is  a  plan  of  finance 
for  the  world-wide  kingdom  of  God. 

But  it  must  not  be  supposed  that  this  or 
any  other  system  is  self-operative.  Said  Mr. 
Jacob  Sleeper  to  the  Hon.  Alden  Speare, 
“Giving  is  an  education,  a  thing  we  should 
all  religiously  cultivate.”  As  Christian 
stewards  we  need  to  be  taught  that  naught 
of  the  things  which  we  possess  is  our  own — it 
is  God’s  own;  that  we  are  not  at  liberty  to 
do  with  it  as  we  please,  but  only  as  God 
pleases.  And  he  certainly  is  not  pleased 
that  the  people  of  the  Methodist  Episcopal 
Church  should  be  paying  for  the  propagation 
of  the  Gospel  at  home  and  abroad  less  than 
one  half  of  a  tenth  of  their  income.  Let  us 
prove  the  good  faith  of  the  Christian  stew¬ 
ardship  which  we  profess  by  paying  one 
tenth  cash  down  and  adding  free-will  offer- 


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ings  according  as  the  Lord  shall  prosper  us. 
“Mercy”  or  “necessity”  may  exempt  one 
from  the  law  of  the  tithe,  as  it  sometimes 
does  from  the  law  of  the  Sabbath.  But  “the 
poor  widow  ”  who  might  take  advantage 
of  this  exception  is  usually  the  one  to  cast 
in  all  that  she  has,  “  even  all  her  living.” 
The  poor  put  to  shame  the  self-supporting, 
the  well-to-do,  and  the  rich.  It  is  time  we 
were  raising  our  standard  of  liberality. 
Conscience  must  be  enlightened.  Let  us 
train  the  children,  organize  Epworth  League 
Tithing  Bands,  agitate  the  Church,  distrib¬ 
ute  literature,  preach  sermons,  hold  tithe 
conferences.  Let  the  leaven  work  till  the 
Church  is  transformed  and 

“His  kingdom  spread  from  shore  to  shore.” 

December  9,  1898. 


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150  Fifth  Avenue,  New  York  City. 


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